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Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
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This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on method Experimental analysis and descriptive statistical tests. For population of (32) Listed company on PEX

       The study found that: The following variables have a significantly related to the timeliness of corporate financial reporting as :( 1) Audit report lag. (2) Profitability of the company (3) Gearing (4) Profit or Loss Company. The other Eight Variables are not significantly associated with the Timeliness "Reporting Lag".The Adjusted R2 of The Multiple regression analysis model is )41%(. Descriptive statistics shows that the mean reporting lag is (85(days which is less than the legally stipulated period (90) days, and the mean of audit lag is) 67(days.                                                              

       The study recommended a set of points including enforcing, the corporate company in reporting lag Specific company law, Act for the preparation and issuance of financial reports, in appropriate time. In addition, enforcing the audit firms, not to delay their reports, where the delay of audit reports, leads to a delay in the issuance of annual financial reports for companies. There should be legislation that required companies, to issue their financial reports, within a specified period after the audit period, to reduce reporting Lag. The need to confirmation and activation toward violators, of the regulations and directives, related to disclosure including the time limit, to publication financial reports, Moreover the need for companies to determine.

 

 

 

 

 

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Modification of Irisin Level in Overweight/Obese Women during Pregnancy and Its Association with Some Metabolic Risk Factors
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Irisin is a novel myokine and adipokine, its role during pregnancy and its association with some metabolic risk factors especially pre-pregnancy body mass index (pre-BMI) need more evaluation. The aim of the study is to find whether the pre-BMI could predict irisin levels during normal pregnancy and to clarify associations of irisin with some pathological parameters.

Irisin levels were estimated by ELISA in sera of 59 normal pregnant women who enrolled from December 2016 to May 2017 at Maternity Hospital, Zakho city, Kurdistan region (Iraq). Thirty-two normal-weight pregnant (pre-BMI≤24.9 kg/m2, Age=24.03 mean±3.7standard deviation) and 27 overweight/obese-pregnant (pre-BMI>25 kg/m2, Age=27.6 mean±3.9

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Publication Date
Sat Jan 01 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Evaluation of Live Load Distribution Factors of a Highway Bridge
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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the communication system on some organizational adjustment options Aimed at addressing the digital divide Analysis of opinions of managers in Iraqi mobile phone companies
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This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.

As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
PROTOTYPING TO DESIGN AN ANAGLYPH 3D IMAGE BASED ON WATERFALL MODEL
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In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The pioneering trend in managing health institutions and its impact on improving the quality of services : A case study in some institutions of the Iraqi Ministry of Health
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This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

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Publication Date
Sat Dec 30 2023
Journal Name
مجلة دراسات محاسبية ومالية
استخدام نموذج Sherrod في التنبؤ بالفشل المالي في المصارف الخاصة العراقية: دراسة تطبيقية في مصرفي التجاري العراقي والعراقي الاسلامي
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The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year . The research examines the use of Sherrod's model in predicting financial failure in Iraqi private banks. The researchers relied on this mathematical model to anal

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Publication Date
Wed Jan 28 2026
Journal Name
Journal Of Baghdad College Of Dentistry
An Assessment of Salivary Leptin and Resistin Levels in Type Two Diabetic Patients with Chronic Periodontitis (A Comparative Study)
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Background: Type 2 diabetes mellitusand chronic periodontitis hold a close relationship that has been the focus of many researches. Currently there is an appreciation to the role of adipose tissue-derived substances "the adipokines" in immune-inflammatory responses; also, there is an interest in using the simple non-invasive saliva in diagnosing and linking oral and general health problems. The current study aims to determine the periodontal health status in the chronic periodontitis patients with and without poorly or well controlled type 2 diabetes mellitus, measure the salivary levels of two adipokines "leptin and resistin", pH and flow rate and then correlate between these clinical periodontal, biochemical and physical parameters in eac

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Publication Date
Fri Jul 25 2025
Journal Name
Modern Sport
An Analytical Study on the Performance of the Video Assistant Referee (VAR) System in the Iraq Stars Football League
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The Video Assistant Referee (VAR) is a technology designed to review on- eld decisions through video footage in order to correct clear and critical refereeing errors. It enables the replay of key moments in slow motion to determine the correct naldecision,withcommunicationbetweenthevideoof cialsandtherefereeconductedviaheadset.Thesystem operates under the principle of "minimal interference, maximum bene t," intervening only in essential situations. This study aimedtoassessthecurrent implementationofVARintheIraqStarsFootballLeagueduringthe2023–2024season. To achieve this objective, the researchers employed a descriptive survey method involving a sample of 220 participants, including referees, coaches, players, assessors, academics, a

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Publication Date
Tue Jan 01 2019
Journal Name
Therapeutic Advances In Drug Safety
Deferasirox in thalassemia: a comparative study between an innovator drug and its copy among a sample of Iraqi patients
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Background:

The health care industry is witnessing an increasing trend in the use of generic medicines because of their presumed low cost compared with innovator medicines. The aim of this study was to determine and compare the performance of the copy drug Osveral®and its innovator drug deferasirox (Exjade®).

Methods:

A prospective observational study including 223 patients receiving the branded medicine Exjade®and 101 patients receiving the copy Osveral®was carried out. Data were assessed for a 1-year period and included clinical symptoms, serum ferrit

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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
Analyzing the Pragmatics of Argumentation in the Arabic Novel Using Artificial Intelligence: An Applied Study on the Granada Trilogy
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